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2015 (11) TMI 1253 - CESTAT NEW DELHI

2015 (11) TMI 1253 - CESTAT NEW DELHI - 2015 (40) S.T.R. 326 (Tri. - Del.) - Refund claim - Unutilized CENVAT Credit - Export of service - Rule 5 of the Cenvat Credit Rules, 2004 read with Notification Nos. 4/2006-CE (NT) and 5/2006-CE(NT) dated 14.03.2006 - primary Authority rejected the refund claim partly on the ground that support services of business or commerce which the assessee had provided to its overseas associated enterprises and for which it had received remuneration in foreign excha .....

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esent case, the interface provided by the assessee to synergize activities of the overseas entities and Indian call centres would be export of services. Since this service accrues to the benefit of the overseas entity and is therefore to be considered as having been used outside India and for the benefit of the overseas entity. - Decided in favour of assessee. - Service Tax Appeal No. 53238 of 2014-SM - Final Order No. 51748/2015 - Dated:- 21-5-2015 - Mr. G. Raghuram, President For the Petitione .....

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Notification Nos. 4/2006-CE (NT) and 5/2006-CE(NT) dated 14.03.2006. 2. The primary adjudication Authority by the order dated 30.09.2013 sanctioned refund of ₹ 9,35,388/- while rejecting the claim to the extent of ₹ 13,92,112/-. The primary Authority rejected the refund claim partly on the ground that support services of business or commerce which the assessee had provided to its overseas associated enterprises and for which it had received remuneration in foreign exchange, was not u .....

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to assists in managing partnership with suppliers in India and for facilitating efficient interface; to ensure that suppliers follow best practices andshare such best practices and processes utilised in India and in e2e are optimized; to advise on widening the scope of potential services delivered in India through a direct workforce in greater control and other associated services. The assessees overseas associate had subsidiaries and affiliates such as British Gas Trading Limited and Direct En .....

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